Skip to content
Back to index
V2461-20 20 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tasa

Regulated parking fees are a tax and the administrative concession is not subject to VAT

A query was raised regarding whether payments for regulated parking services are subject to VAT. The DGT has determined that the amount collected for the use of public domain is classified as a tax (tasa) and that the administrative concession for managing said service is not subject to the tax.

The question raised

Whether the operation is subject to Value Added Tax, regardless of whether said mobile application is used or not.

The DGT's ruling

Payments for regulated street parking are classified as fees for the use of public domain. The administrative concession for the management of this service is an operation not subject to VAT pursuant to Article 7.9 of Law 37/1992. The concessionaire company, acting as a taxable person, must issue an invoice when the recipient is a business or professional or when required to exercise tax rights.

Book your free first meeting